When leasing or subletting, in addition to paying the rent as usual, the amount paid in one lump sum is called the lease deposit. The lease deposit should be regarded as some form of money paid in advance by the lessee, and it is the fund that bears the risks in the financing lease project by itself. Lease deposit is generally treated as capital payment; Sometimes it is necessary to levy capital gains tax or income tax, or both.

1. If it is an equipment leasing unit, it shall collect the equipment deposit from the leasing unit;

Debit: bank deposit/cash on hand.

Loan: other payables -XX unit deposit;

2. If the equipment is leased, pay the security deposit for the leased equipment;

Borrow: other receivables -XX unit equipment lease deposit;

Loan: bank deposit/cash on hand.

Because in the financial leasing business, the deposit is usually returned to the lessee after normal repayment or deducted from the last few rents. Therefore, it should be included in long-term receivables.

The "security deposit" paid by the lessee to the lessor under the financial lease contract has the right to demand the return of the "security deposit" or simply convert it into unpaid rent after the lessee has fulfilled his debts as agreed in the contract and the performance period of the financial lease contract expires.

Extended data:

1. The rental amount of each period of financial lease depends on the following factors:

(1) The original price and estimated residual value of the equipment, including the purchase price, transportation fee, installation and debugging fee, insurance fee, etc. , and the available market price of the equipment after the lease expires.

(2) Interest refers to the interest that the leasing company should pay in advance for the equipment purchased by the leasing enterprise.

(3) The leasing fee refers to the business expenses and necessary profits incurred by the leasing company in undertaking the equipment leasing business. ?

2. Rent payment can be divided into the following categories:

(1) According to the length of the payment interval, it can be divided into annual payment, semi-annual payment, quarterly payment and monthly payment. ?

(2) According to the payment at the beginning and end of the period, it can be divided into two types: paying rent first and paying rent later.

(3) According to the amount of each payment, it can be divided into two types: equal payment and unequal payment. In practice, most of the rental payment methods agreed by leasing companies and leasing companies are to pay first and then equal annuity.

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